1998 (11) TMI 224

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....D. Negi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The impugned order demands duty on aluminium channels (given the shape for use in manufacture of suitcases) under Tariff Item 7613.90 and 83.07. Arguing the appeal ld. Counsel Shri Gautam Dutta draws our attention to paragraph 4(1) of the impugned order which mentioned the processes carried out by the appellants on ch....

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....f judgments that bending, cutting to size, drilling, etc. do not amount to manufacture. He referred in particular to decision of the Tribunal in Collector of Central Excise, Baroda v. Dodsal Pvt. Ltd., Baroda - 1987 (28) E.L.T. 352 wherein the Tribunal held that straightening, cutting, bending, punching and galvanising of steel angles, plates, channels and bars as per specifications of supplier do....

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....e. He submitted that in the case of Electrical and Hardware Industries, supra, the Kerala High Court had held that cutting, drilling and welding carried out on MS angles amounts to manufacture of a distinct product, namely, cross-arms. Similarly, in the case of Simplex Castings (P) Ltd. - 1997 (94) E.L.T. 502 it has been held that cutting to size and welding as per sizes and specifications brought....

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....at decision related to cutting to size, bending to shape and welding of steel according to specific drawings to form steel bands which are used in moulds. Contrary to this, in the case of VIP Industries the processes carried out were elementary in nature that of cutting the channels to sizes and bending them to shape to prepare them, for use in the manufacture of suitcases. These processes do not ....